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In This Video We Will Discuss Income Under the Head Capital Gain All Concepts, Problems and Examples For CA Intermediate and CA Intermediate Taxation Chapter – 4 ( Unit 4 ) has been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education.

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬: - https://www.escholars.in/s/sto....re/courses/descripti

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐉𝐨𝐢𝐧 𝐎𝐮𝐫 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐉𝐨𝐢𝐧 𝐎𝐮𝐫 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

Watch Next:-
⚫ Income Under the Head Salary Complete Chapter:-
https://youtu.be/zQVLprV7YBI

⚫ Income Tax Under Head House Property:-
https://youtu.be/ear2QT7_A9A

Topic Covered:
1 Charging section and definition of transfer
2 Definition of capital asset
3 Capital asset short and long term
4 Types of capital gains STCG (with numerical)
5 Types of capital gains LTCG (with numerical)
6 Property acquired before 01-04-2001 with numerical
7 Separate computations of CG on land and building
8 Special points indexation not available and treatment of STT
9 Special point cost of acquisition and improvement in case of intangible asset
10 Special point bonus shares and right shares COA
11 Special case 1 conversion of capital asset into stock in trade
12 Special case 2 conversion of stock in trade into capital asset
12A Special case 3 compulsory acquisition under any law
14 Numerical on compulsory acquisition 1
15 Numerical on compulsory acquisition 2
16 Special case 4 insurance claim against capital asset
17 Numerical on insurance claim against capital asset
18 Special case 4 insurance claim against capital asset
19 Special case 5 transfer of capital asset between firm and partners
20 Numerical on transfer of capital assets between firm and partner
21 Special case 6 joint development agreements
22 Special case 7 slump sale
22A Amendment in slump Sale
23 Numerical on slump sale 1
24 Numerical on slump sale 2
25 Stamp value as the full value of the consideration (amendment)
26 Numerical on stamp valuation 1
27 Numerical on Stamp Valuation 2
28 Advance money forfeited section 51
29 Numerical on advance money forfeited
30 Sales consideration in special cases
30A Insertion in Section 50CA
31 Transactions not to be considered as transfer section 47
32 Transactions not to be considered as transfer part 2
33 Transactions not considered as transfer reverse mortgage
34 Transactions not considered as transfer rupee-denominated bond
35 Section 49(1) case law Manjula J shah
36 New capital gains exemptions section 54
36A Option under section 54
37 Capital gains exemptions numerical on section 54
38 Exemptions section 54B agricultural land
39 Exemptions section 54D compulsory acquisition of industrial undertaking
40 Exemptions section 54EC investment in bonds
41 Numerical on 54EC 1
42 Numerical on 54EC and 50C with setoff
44 Section 54EE investment in certain notified units
45 Numerical on section 54EE
46 Section 54F investment in residential house part 1
47 Section 54F investment in residential house part 2
48 Numerical on section 54 and 54F
49 How to compute tax (Part - 1)
50 How to compute tax (Part - 2)
51 How to compute tax (Part - 3)
52 Taxability of STCG
53 Taxability of LTCG
54 Question for practice LTCG taxability
55 Tax rates in case of Partnership and Companies

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Income tax law provides for an option to obtain a certificate from the Assessing officer confirming either a lower rate of TDS compared to the rate specified under the law or a NIL rate of TDS, depending on facts and circumstances of each case based on the application made. Section 197 governs these provisions.

Section 197 application can be made by the recipient of income in case of the following category of receipts where TDS is required to be made under the following Sections:

Section 192 – Salary income
Section 193 – Interest on securities
Section 194 – Dividends
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Section 194C – Contractors income
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Section 194LA – Compensation on acquisition of immovable property
Section 194LBB – Income in respect of units of investment fund
Section 194LBC – Income in respect of investment in securitization trust
Section 195 – Income of non residents

The eligibility of an assessee to claim the benefits of this rule is determined by the Assessing Officer by assessing his/her existing and estimated liability, which is determined by considering the following:

1. Tax payable on estimated income of the previous year relevant to the assessment year.

2. Tax payable on the assessed or returned income of the preceding three tears.

3. Existing liability under the Income-tax Act, 1961 and Wealth-tax Act, 1957.

4. Payment of advance tax for the assessment year relevant to the previous year until the date of making the relevant application.

5. Tax deducted at source for the assessment year relevant to the previous year until the date of making the relevant application.

6. Tax collected at source for the assessment year relevant to the previous year until the date of making the relevant application.

The certificate issued under Section 197 is only valid for the AY mentioned in the certificate unless it is cancelled or the date mentioned on the certificate expires.
How to Apply Lower TDS Certificate for NRI on TDS CPC I Form 13 I Income Tax
How to Save TDS by Form-13 | Lower/Nil Tax Deduction Certificate | Section 197
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Section 197 | Lower or No Tax Certificate under Income Tax | Form 13
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How to apply online for Lower / Nil TDS / TCS certificate | Nil TDS Certificate | lower TDS
All about of lower Deduction certificate under income tax | NIL or Lower Deduction TDS Certificate
Section 197 for Lower or Nil deduction of TDS. Lower TDS Certificates u/s. 197: Section 197 of the Income Tax Act, 1961 provides for the facility of NIL deduction of tax at source or at a deduction at a Lower rate of tax.
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Results are not typical nor guaranteed. You are responsible for your own actions and decisions. Neither Tamer Shahin nor CEO Entrepreneur can be held liable for any results you may or may not get as a result of decisions you take during or after watching these videos.

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Title : सारे सपने पुरे करेगा ये बिज़नेस😍, पानी से पाउडर बनाकर कमाए करोडो🌏| business ideas | spirulina farming
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Hello everyone! My name is Darshan Rajput and I have started this channel to make you aware and who want to start new business in 2023 in manufacturing field.
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Spirulina in India is also known as spiriluna, green algae farming, स्पिरुलिना
Due to health benefits of spirulina this spirulina business is high in demand in india as people are doing spirulina farming business to complete spirulina demand of india and to also to meet spirulina export demand. We have also shared spirulina benefits in hindi and also the process of spirulina farming process and how to make products such as spirulina powder, spirulina tablets and spirulina capsules.
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فيلم ابونا بيشوي كامل 1

HOW TO WORK AS ACCOUNTANT

Create stunning Dashboards without having Excel knowledge | Google looker studio tutorial

In this video you will learn how to create amazing dashboard with the help of a Google looker studio. Which help you to take important business decisions in your business as well as your workplace. So watch video till the end & share with your friends & family.

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In this, we covered all the key points related to filing the TDS return online.
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⁣How to Make Multi Vendor eCommerce Marketplace Website like Amazon FlipKart with WordPress WCFM

Manufacturing Company का Complete Accounting Process अब Tally Prime में | Learn Tally Prime in Hindi

If you are an accountant in a small/large manufacturing firm so this video is for you. In this video, I will teach you In-depth the Complete manufacturing process with the base of 10 chapters. which help you to understand all about the accounting process step by step. So watch the whole video & do like, share & subscribe to my channel & also don't forget to comment down below What would you like to learn?

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Timestamp
00:00 Introduction
09:23 COMPANY CREATION
14:46 Gst setup in tally prime
17:39 Creating master in Tally prime
30:20 Creating Inventory masters in Tally prime
39:28 Accounting Vouchers in Tally prime
43:10 Purchase order Processing in Tally prime
59:53 Manufacturing process JV in Tally prime
1:07:19 Sales Order Processing in Tally prime
1:19:44 GST report in Tally prime
1:25:42 Financial reporting and analysis

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فيلم طويبا الملاك روفائيل 1

فيلم الانبا امون السائح 1